because of the materials they use...italian leather,carbon fiber,carbon ceramic brake rotors, the e-gear trans is really expensive and the motor is extremly expensive because its huge and hand built and tuned. The AWD system is probably really expansive because the axles have to be strong to put up with all that torque being pushed out of the engine.Everything on these cars is hand built with only they best materials. Does that answer your question.
although that may be partially accurate, the biggest reason is one word. Lamborgini! Their marketing strategy targets the wealthy. They have to meet a set of standards expected by their target market to claim that top dollar wanted but the cost in matierials and labor does not constitute the overall cost.
its hand made,
Looking for a Used Lamborghini in your area?
CarGurus has 626 nationwide Lamborghini listings starting at $80,995.